BAR - Brazilian Administration Review最新文献_第2页

Individual Intrapreneurial Behavior Effect on Project Success: Profiles and Distinct Outcomes 个人内部创业行为对项目成功的影响:概况和不同的结果

BAR - Brazilian Administration Review Pub Date : 2023-04-14 DOI: 10.1590/1807-7692bar2023220090

Eduardo Carvalho Sakalauskas, C. D. P. Martens, F. Bizarrias, M. Martens

{"title":"Individual Intrapreneurial Behavior Effect on Project Success: Profiles and Distinct Outcomes","authors":"Eduardo Carvalho Sakalauskas, C. D. P. Martens, F. Bizarrias, M. Martens","doi":"10.1590/1807-7692bar2023220090","DOIUrl":"https://doi.org/10.1590/1807-7692bar2023220090","url":null,"abstract":"This study sought to investigate the effect of intrapreneurial behavior on project success dimensions. Although extant literature examines diverse aspects of influence on project success, it is silent on assessing intrapreneurial effects, even though companies target and foster such behavior. We found that the more the intrapreneurial behavior and profile increase, the greater the possibility of project success in a broad sense, regarding clients, project teams, strategies for the company’s future, commercial success, and efficiency. Latent class analysis reached three heterogeneous profiles in terms of intrapreneurship. These findings bring evidence of the importance of fostering intrapreneurial behavior on project teams, considering that members will develop it differently, leading to distinct project success outcomes in the middle and long term. Data from 411 project management participants were analyzed through exploratory factorial analysis, PLS-SEM, and latent class analysis. Finally, theoretical and managerial implications are discussed, along with the study’s limitations, and further proposed studies.","PeriodicalId":53636,"journal":{"name":"BAR - Brazilian Administration Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85526115","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effects of Sovereign Rating and Corporate Governance on The Capital Structure of Latin American Companies 主权评级和公司治理对拉美公司资本结构的影响

BAR - Brazilian Administration Review Pub Date : 2023-03-20 DOI: 10.1590/1807-7692bar2023220027

Duterval Jesuka, F. M. Peixoto

{"title":"The Effects of Sovereign Rating and Corporate Governance on The Capital Structure of Latin American Companies","authors":"Duterval Jesuka, F. M. Peixoto","doi":"10.1590/1807-7692bar2023220027","DOIUrl":"https://doi.org/10.1590/1807-7692bar2023220027","url":null,"abstract":"This study analyzed the effects of sovereign rating and corporate governance (CG) on the capital structure of Latin American companies. A multilevel regression model was used for 823 companies listed on major Latin American stock exchanges over the period 2004-2018. The results showed that firm level is the most responsible factor for the variation in companies’ capital structure, while country level had the greatest influence on the variation in long-term debt. In the absence of CG mechanisms, sover-eign rating is one of the factors not controlled by managers that can explain the capital structure of Latin American companies, which reduce their debt levels to protect themselves in the face of their countries’ sovereign rating variations. The results indicated that, despite having an audit committee and keeping independent members on the committee, firms choose to reduce their debt levels to protect themselves against the constant variations of their countries’ sovereign rating. The results also showed that CG mechanisms do not act in isolation when it comes to reducing agency problems. This research is one of the first studies to provide evidence on the implications of sovereign ratings and CG on the capital structure of firms in Latin America.","PeriodicalId":53636,"journal":{"name":"BAR - Brazilian Administration Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86832387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The (In)Efficiency of Emerging and Developed Markets: An Analysis from Fractal Theory 新兴市场和发达市场的效率:基于分形理论的分析

BAR - Brazilian Administration Review Pub Date : 2023-03-20 DOI: 10.1590/1807-7692bar2023220051

Daniel Pereira Alves de Abreu, Marcos Antônio de Camargos, Aureliano A. Bressan

引用次数: 0

Tax Compliance in the Wild: Critical Review of Nudging and Proposition of an Integrative Framework 野外税收合规:对推动和综合框架命题的批判性回顾

BAR - Brazilian Administration Review Pub Date : 2023-03-20 DOI: 10.1590/1807-7692bar2023220040

H. Carvalho, Alexandro Afonso, J. Mazzon

{"title":"Tax Compliance in the Wild: Critical Review of Nudging and Proposition of an Integrative Framework","authors":"H. Carvalho, Alexandro Afonso, J. Mazzon","doi":"10.1590/1807-7692bar2023220040","DOIUrl":"https://doi.org/10.1590/1807-7692bar2023220040","url":null,"abstract":"ABSTRACT Context: There is an inflation of behavioral frameworks applied to social problems, such as tax dodging. There has been also a surge in the creation of the so-called nudge units throughout the world, following the success of the pioneer units in USA and UK. Meanwhile, there has been criticism directed at aspects such as ‘psychologism,’ paternalism, and short-termism associated with nudge approaches. Moreover, by ignoring systems thinking, complexity science and other broader approaches, nudging may lead to interventions that can be ineffective or counterproductive in the long term. Goal: To overcome such limitations, the paper proposes an integrative framework, the Nested Circles Model, which put the intended behaviors in a perspective ranging from microworlds to broader upstream influences. Method: The paper employs a qualitative approach to critically review the literature on nudging and map its shortcomings. Results and contributions: The proposed model integrates major concepts from popular behavioral frameworks and incorporates elements that influence the repertoire of behaviors adopted by individuals, including intangible stocks (trust and fairness) and complexity markers. The paper concludes by exemplifying the application of the Nested Circles Model to three problems in the context of taxation in Brazil.","PeriodicalId":53636,"journal":{"name":"BAR - Brazilian Administration Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87377885","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Oil and Gas Companies - Are They Shifting to Renewables? A Study of Policy Mixes for Energy Transition in Brazil 油气公司是否正在转向可再生能源?巴西能源转型政策组合研究

BAR - Brazilian Administration Review Pub Date : 2023-02-17 DOI: 10.1590/1807-7692bar2023220087

Alexandre Noguchi, F. Nobre

引用次数: 1

The Effect of the Positioning Strategy on the Firms' Performance Moderated by the Product Market Competition 产品市场竞争对定位策略对企业绩效的影响

BAR - Brazilian Administration Review Pub Date : 2023-01-01 DOI: 10.1590/1807-7692bar2023210124

Guilherme Lecco Tessarolo, Luiza Gagno Azolin, Luiz Cláudio Louzada

{"title":"The Effect of the Positioning Strategy on the Firms' Performance Moderated by the Product Market Competition","authors":"Guilherme Lecco Tessarolo, Luiza Gagno Azolin, Luiz Cláudio Louzada","doi":"10.1590/1807-7692bar2023210124","DOIUrl":"https://doi.org/10.1590/1807-7692bar2023210124","url":null,"abstract":"This research aims to investigate the effect of generic positioning strategies (cost leadership and product differentiation), adopted in pure or hybrid form, on firms’ performance and to verify the moderating effect of product market competition in this relationship. A sample with 11,322 firm-year (2008-2019) observations, including data from firms in the G20 countries, was analyzed through logistic regression models. The competition level in the product market is measured using the Herfindahl-Hirshman index. The results indicate that firms adopting a hybrid strategy are more likely to achieve good performances than the others. The relationship between strategic positioning and operational performance is moderated by product market competitiveness level. In a low competition market, the adoption of a strategy is unnecessary. For low to medium levels of competition, pure strategy appears superior. In highly competitive environments, the hybrid strategy is more advantageous. This study brings a new discussion about choosing a more advantageous positioning strategy, in which the main issue is not which positioning strategy is superior, but under what conditions of the market environment the adoption of the hybrid strategy is related to superior performance. Contributing to advance in this research field, our outputs suggest that the effect of the positioning strategy on performance is moderated by the product market competition. The effort to establish a hybrid strategy is advantageous in highly competitive environments.","PeriodicalId":53636,"journal":{"name":"BAR - Brazilian Administration Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135613566","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determining Priority and Sustainable Strategies in Agribusiness Management using an Analytic Hierarchy Process model 利用层次分析法模型确定农业综合企业管理中的优先级和可持续战略

BAR - Brazilian Administration Review Pub Date : 2023-01-01 DOI: 10.1590/1807-7692bar2023230029

Najara Escarião Agripino, Kettrin Farias Bem Maracajá, André C. S. Batalhão

{"title":"Determining Priority and Sustainable Strategies in Agribusiness Management using an Analytic Hierarchy Process model","authors":"Najara Escarião Agripino, Kettrin Farias Bem Maracajá, André C. S. Batalhão","doi":"10.1590/1807-7692bar2023230029","DOIUrl":"https://doi.org/10.1590/1807-7692bar2023230029","url":null,"abstract":"The aim of this study was to analyze which business sustainability factors are adopted in the strategic process of the agricultural sector using the model named Strategic Planning for Business Sustainability (PEPSE). To achieve the proposed aim, the PEPSE model was applied to the Analytic Hierarchy Process multicriteria decision tool. During the research, the farm adopted sanitary measures due to the COVID-19 pandemic, which compromised access to managers and, consequently, data collection. Based on the application of a model developed especially for the identification and formulation of sustainable strategies, the study identified how sustainability is considered in the strategic planning of an agricultural unit in Brazil and the strategies adopted to deal with environmental variables. It was possible to understand how the stakeholders influence the planning of the farm and the variables and priority strategies for the environmental positioning of the farm. Thus, the main limitation of the research was the time and the collection of information, therefore, only an analysis of the external scenario of the farm was carried out.","PeriodicalId":53636,"journal":{"name":"BAR - Brazilian Administration Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135660107","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Exploring the Influences of Cybernetic and Dynamic Controls on Flexibility and Performance 探索控制论和动态控制对柔性和性能的影响

BAR - Brazilian Administration Review Pub Date : 2023-01-01 DOI: 10.1590/1807-7692bar2023220170

José Carlos Oyadomari, Yen-Tsang Chen, Ronaldo Gomes Dultra-de-Lima, Octávio Ribeiro de Mendonça Neto

{"title":"Exploring the Influences of Cybernetic and Dynamic Controls on Flexibility and Performance","authors":"José Carlos Oyadomari, Yen-Tsang Chen, Ronaldo Gomes Dultra-de-Lima, Octávio Ribeiro de Mendonça Neto","doi":"10.1590/1807-7692bar2023220170","DOIUrl":"https://doi.org/10.1590/1807-7692bar2023220170","url":null,"abstract":"This paper investigates the influence of cybernetic and dynamic controls on strategic and operational flexibility and, consequently, on monetary and non-monetary performance indicators. Even though business and operation strategies have been the object of many studies, management accounting studies on how management control systems could contribute to flexibility are scarce. We conducted a survey with 89 professionals who work in Brazilian companies and employed structural equation modeling (SEM) to test the relationships included in the theoretical model. Our findings indicate that the relationship between monetary cybernetic control and strategic flexibility is not statistically significant. The results support the positive association between non-monetary and dynamic controls on strategic flexibility. Finally, the findings also support the mediating role of operational flexibility in the relationship between strategic flexibility and performance. This paper’s main contribution to the management control literature is its explanation of the impact of management control systems on strategic flexibility, operational flexibility, and organizational performance. For practitioners, the results highlight the importance of role management control and business strategy to leverage performance.","PeriodicalId":53636,"journal":{"name":"BAR - Brazilian Administration Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135261967","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Career, Class, and Social Reproduction in the Life Stories of Outsourced Cleaners 外包清洁工生活故事中的职业、阶级和社会再生产

BAR - Brazilian Administration Review Pub Date : 2023-01-01 DOI: 10.1590/1807-7692bar2023230026

Felipe Silveira de Souza, Ana Heloisa da Costa Lemos

{"title":"Career, Class, and Social Reproduction in the Life Stories of Outsourced Cleaners","authors":"Felipe Silveira de Souza, Ana Heloisa da Costa Lemos","doi":"10.1590/1807-7692bar2023230026","DOIUrl":"https://doi.org/10.1590/1807-7692bar2023230026","url":null,"abstract":"In this paper, we employ the life story method to investigate the multiple boundaries that, visible or invisibly, have influenced the trajectories of outsourced cleaners working in organizations, delimiting their career opportunities. Based on the Bourdieusian framework, we aim to contribute to the expansion of the debate in the field of career studies by emphasizing the influence of the contextual dimension of analysis in the career construction process. Above all, we privilege a social class perspective, scarcely present in career studies, in which the dominance of constructs such as boundaryless and protean careers reflects the typical emphasis attributed to individual agency. Access to the life stories of the respondents enabled us to unveil multiple boundaries interposed throughout their trajectories, associated with family (family disorganization and early transitions: maternity, conjugality, and insertion into domestic work), educational (early school dropout), neighborhood (local ties associated with low career returns), and professional (intersubjective relationships associated with experiences of pleasure and social humiliation) contexts. Taken together, these boundaries ended up circumscribing the topography of their careers by largely limiting them to providing care and cleaning services.","PeriodicalId":53636,"journal":{"name":"BAR - Brazilian Administration Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135659227","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Understanding the Motivations Throughout the Stages of a Social Enterprise’s Life Cycle 了解社会企业生命周期各个阶段的动机

BAR - Brazilian Administration Review Pub Date : 2023-01-01 DOI: 10.1590/1807-7692bar2023220187

Larissa Martins Lehmen, Maira Petrini, João Vitor Severo da Silva

{"title":"Understanding the Motivations Throughout the Stages of a Social Enterprise’s Life Cycle","authors":"Larissa Martins Lehmen, Maira Petrini, João Vitor Severo da Silva","doi":"10.1590/1807-7692bar2023220187","DOIUrl":"https://doi.org/10.1590/1807-7692bar2023220187","url":null,"abstract":"Social entrepreneurs have several motivations that lead them to open and continue their companies, which vary according to the stage of the social enterprise’s life cycle. This study seeks to analyze the motivations throughout the stages of a social enterprise’s life cycle. To do this, we carried out a qualitative research with primary data collected through interviews with experts and social entrepreneurs and secondary data collected through documents and websites. The results indicate three types of motivational factors: essential factors, building factors, and solidifying factors. Each type plays different roles during life cycle. All essential factors are present across all stages of the life cycle. The building factors are found mainly in the early stages, while different solidifying factors are distributed throughout the stages of the life cycle. The essential factors are the main difference between social and traditional entrepreneurs. This research brings new insights by linking motivational factors to the life cycle stages of social enterprises. Entrepreneurs can use this information to identify their stage and leverage their motivators for development, while training programs can be tailored to better align with the life cycle stage of social enterprises.","PeriodicalId":53636,"journal":{"name":"BAR - Brazilian Administration Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135550501","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0